ITO WARD - 13(3), NEW DELHI vs. JHANKAR BANQUETS PVT. LTD., DELHI

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ITA 5528/DEL/2019Status: DisposedITAT Delhi20 February 2023AY 2010-112 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn, with liberty to restore it if the dispute is not settled under the Vivad Se Vishwas Scheme. Both parties agreed to this.

What were the facts?

The assessee filed an appeal against an order for AY 2010-11. The assessee later filed an application seeking withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’ : NEW DELHI

For Appellant: Shri Hemant Sharma, CA
For Respondent: Ms. Sapna Bhatia, CIT DR
Hearing: 20.02.2023

ASSESSEE BY : Shri Hemant Sharma, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 20.02.2023 Date of Order : 20.02.2023

ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of ld. CIT (Appeals)-5, New Delhi dated 29.03.2019 pertaining to the Assessment Year 2010-11.

2.

Ld. AR for the assessee submitted that an application has been filed seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 5 issued by the Tax Department. scheme. Both the parties have no objection with regard to the aforesaid caveat. Consequently, the appeal filed by the Revenue is dismissed. Order pronounced in the open court on this 20th day of February, 2023 after the conclusion of the hearing.

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